IN RE BRYEN

AND NOW, after a two-day trial and consideration of the parties' post-trial memoranda, and for the reasons set forth in the accompanying Opinion, it is hereby ORDERED that the Debtor's debt for federal income taxes owed to the United States, Internal Revenue Service for the 1980 and 1982 through 1988 tax years is DETERMINED NONDISCHARGEABLE pursuant to 11 U.S.C. § 523(a)(1)(C).